The impact of selected corporate governance variables in mitigating earnings management in the Philippines

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Document Type

Article

Source Title

DLSU Business and Economics Review

Volume

19

Issue

1

First Page

17

Last Page

27

Publication Date

1-1-2009

Abstract

Given the increasing importance of corporate governance in the Philippines, this study attempts to explain the role of selected governance variables related to a company's board of directors in mitigating earnings management in the country. Using the financial statements of publicly listed companies and a modified measurement model, the findings revealed that the holding of multiple directorial positions by the independent directors, and the managerial ownership of the board are significant enough to limit the incentives for earnings management. Moreover, firm size and return on assets were identified to have explanatory significance among the controlling factors. © 2009 De La Salle University, Manila, Philippines.

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Digitial Object Identifier (DOI)

10.3860/ber.v19i1.1110

Disciplines

Accounting | Business Administration, Management, and Operations

Keywords

Corporate governance--Philippines; Financial statements--Philippines

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